James Brushwood

Senior Lecturer in Accounting

McClelland Hall 301Q
1130 E. Helen St.
P.O. Box 210108
Tucson, AZ 85721-0108

Areas of Expertise

  • Financial accounting
  • Accounting for Income Taxes
  • Stock-Based Compensation

Degrees

PhD, University of Arizona, 2015

MS, Texas A&M University, 2006

BBA, Texas A&M University, 2006

James Brushwood joined the Dhaliwal-Reidy School of Accountancy in 2021. After completing his PhD at the UofA in 2015, James spent six years as an Assistant Professor of Accounting at Colorado State University prior to returning to Arizona. James’ teaching interests include financial accounting, financial statement analysis, and accounting for income taxes. His research interests include financial accounting, accounting for income taxes, stock-based compensation, and public policy. Prior to academia, James served as an auditor for Ernst & Young and SEC reporting analyst for Celanese Corp in Dallas, Texas.

Courses

  • ACCT 400B/500B – Intermediate Financial Accounting II
  • ACCT 451/554 – Financial Statement Analysis

Publications

  • “Credit unions and earnings management to mitigate political scrutiny over tax-exempt status” Journal of Accounting and Public Policy, 2021 (with C. Hall and S. Lusch)
  • “Unintended consequences of a dual regulatory environment: Evidence from state-level cannabis legalization and bank audit fees” Journal of Accounting and Public Policy, 2020 (with C. Hall and E. Rapley)
  • “Did the FASB’s simplification initiative increase errors in analysts’ implied ETR forecasts? Evidence from the early adoption of ASU 2016-09” The Journal of the American Taxation Association, 2019 (with D. Johnston, L. Kutcher, and J. Stekelberg)
  • “The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits” Advances in Accounting, 2018 (with D. Johnston and S. Lusch)
  • “The market valuation of the permanent book-to-tax differences generated by stock-based compensation awards” The Journal of the American Taxation Association, 2017 (with D. Johnston and L. Kutcher)
  • “Property Crime, Earnings Variability and the Cost of Capital” Journal of Corporate Finance, 2016 (with D. Dhaliwal, D. Fairhurst, and M. Serfling)